Melville Fuller

“ It is contended, on the other hand, that, where taxes are levied upon property which is by law exempt from taxation, the statutory remedy by application to a board of review is only cumulative, and that the taxpayer may, at his election, seek his remedy by injunction in the first instance. But it was for the supreme court of Montana to determine whether the statute was exclusive, and whether plaintiff came within its terms or not, and its action in that regard raises no federal question for our consideration. ”

“ It is argued that the opinion, in effect, decides that, under the statute, the state of Montana has a right to assess and levy taxes upon the lands of the United States, and that, if no application is made to the board of equalization, the sale of such public lands cannot be restrained. The plaintiff, however, in no respect represented the United States, and an injunction cannot be granted to private individuals to avert the sale for taxes of the property of others, whether exempt from taxation or not. ”

“ Any person feeling aggrieved by any valuation, or amount of property listed, or by any other fact appearing on such assessment, may apply to such board for the correction thereof, and if, in the opinion of said board, any valuation is too high or too low, as compared with other valuations, by the assessor, of similar classes of property, it may equalize the same ”